Buzard v. Commissioner
United States Board of Tax Appeals
Division orders entered in these proceedings, redetermining the amount of liability of the petitioners as transferees for unpaid taxes of the Navarro Lumber Co., reviewed by the Board. Following Henry Cappellini,16 B.T.A. 802, the order entered in the case of petitioner Buzard is affirmed, and the order entered in the case of petitioner Dusenbury is modified.
1Dissent
Trammell,
dissenting: My objection to the opinion and decision in this case goes back to the opinion appearing in 28 B.T.A. 247 and not to the decision on the issue discussed in the foregoing opinion. In my opinion the entire .case was before the Board. The proceeding reported in 28 B.T.A. above referred to in my mind was properly before the Board when the Chairman referred the orders referred to in the above opinion to'the Board for consideration.
This case involves the question as to whether a corporation, dissolved as this one was and completely dead (see Crossman v. Vivienda Water Co., 89…
2Cases cited2 opinions
- Crossman v. Vivienda Water Co.California Supreme Court · 1907
- Newport Co. v. CommissionerUnited States Board of Tax Appeals · 1931